SCHEDULEFixed Monetary Penalties
Appeals10
1
An appeal under paragraph 9 is to the First-tier Tribunal.
2
A final notice is suspended pending the determination or withdrawal of the appeal.
3
The First-tier Tribunal may—
a
withdraw, confirm or vary the final notice;
b
take such steps as an authorised officer could have taken in relation to the act or omission giving rise to the final notice; or
c
remit the decision whether to confirm the final notice, or any other matter relating to that decision, to an authorised officer.